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VH II> ll\NK \>M SSMI NTS. I abatement of a Danker In Which l> 1 "mIiumI <) hicvttons to .\.h.s4>HMincnts and lOnuallJatlon I?) state Tux C\>m ' aaaweon Editor The Daily Item. In vour paper or the Mh you si erm* the banks have won the first ro-Hul In the fight with the tnx com mission, and you advise that the hsnkers would not make the mistake ?f celebrating their \lct??r\ premature? ly, for as certain as anything could be the tight Is just beginning, etc. Now hfr. Kdttor, aa a matter of fact. 1 am Hot authorised to speak for any of the bank*, however. 1 do not think there ?rill be any oelehratlon among the hankers, but they will feel very thank fr* to escape even temporarily what they believe to be an unjust taxation. Tou state that there Is un important principle Involved In this fight, and a gtreater general Interest has not been evinced in the litigation before, simply because the rank and file of the ordi? nary tax payers has no: been informed concerning the cane, its merits, etc. As a matter of fact I would be safe In saying It Is the desire of the Sum ter banks that the public be Informed ns far as they are concerned, und the banks feel when the public is in? formed that a sense of fair dealing end justice will Impel It to be on the side of the banks. You state that the tax commission was created to prevent tax dodging by the banks, and the banks are fighting the com? mission to escape payment of taxes they justly should pay. I would like to know how you arrived at this con? clusion. As a matter of fact, the banks in Sunder, formerly paid tax??? on a Afty per cent valuation both of their capital and surplus. A few years ago the county board being apprised of this fact, and of the further fact that the balance of the propertv in the county was assessed at very much lower per cent, decided to reduce the banks' aessesmcnt from fifty per cent, to thirty-three and a-thlrd on capital and surplua Tou state that the real purpose of creating the tax commia * aton was to equalise the assessments of the banks and bo require them to pay their jjst proportion of the taxes. As the set reads: "Re It enacted by the general assembly of the Btate of Mouth Carolina, that in order to effec? tively carry into exeeutton Hie equi? table assessment of property for tax? ation, there Is hereby created a com? mission, etc" Now It seems from that, that the commission was ap? pointed or created for the purpose net forth In the act. and not for the pur? pose of running down the banks und corporations to assess their property st a much higher per cent, of Its val? ue than other property In the State, which being the case. It anes not seeat to be fair for the tax commission to undertake to Increase the valuation of banks and other corporations' property without at the same time in? creasing all other taxable values in, ths State in a like manner and pro portion. That Is common honesty, which everv man Is entitled to ask for. and has a reason to expect. The constitution of the State pro ? Idea that all property shall be equit? ably asaesaed for taxation, and any? thing less than this should not be tolerated by the citizens, as a just weight and a fair measure Is what ev? ery ctttxen of this Statt-, whether they be Identlhed with corporations or not. Is entitled to it. Any act of the legislature tint is contrarv to the con etltutlon Is wrung, yet it should be respected until repealed. I note you say that the public mind Is setting toward honest tax returns and fair assessment*, etc. Great Is the pity that this has not always been the ease Hy Investigation you svill And that when the banks of Sunder coun? ty are assessed at thirty-thre? and a thlrd per cent, of their capital and Surplus, that they are paying very much higher rate of assessment than Is ordlnarilv collected from the other Interests of the county. The bulk of the property In Sumter county aside from that of corporations you will lind to be assessed at about 1" to I f> per oent. or Its actual value. I am In fa? vor of .isaesslng all property at itn ac? tual value and making the rate auch that ths tu? problem will not he un necessarily burdensome. If you will take the trouble to pa B*/et the tnx books you win be eeeyrlaBtd or the fact that the banks and other per? derations in Sutnt? t co ml < . are not the tax dodgers. ??n the other hand In order to get a concrete case, look at the tax returns for such propertv real estate and psjJMMtli as you gen] happen to knovvw about v ourSOtf, and tell us whether or not this reform that you refer to. should not be ap? plied afl along the line, and to all elsaaea alike, and at the nunc time? The principle recentlv enunciated, that banks und other corporation* In our Ntate will necesnnnlv be asreswed at a higher rat?- mi valuation than oth? er propertv. la In my humide ludg tnent a spirit of entalf taxation wl leh should be condemned. Our banks ask nothing more and feel that they should be acrrn b i nothing lens th in justice nivht Is tisht. whether ? a potations oi in . ale parties are con OSTOOtfJ, though it may not he popu? lar at all tlm?s, it must eventually prevail, or thru we have anarchy. Corporation* nre necessary?let us ih-iil lalrly witli them, ami he honest with ourselves. Do not place an un? fair proportion of burdens upon any particular class. Let every man take his share Of the loud. Let there he noo side-stepping, no favoritism no politics. and we will Htircly he bless? ed with an improvement not only in UM t.i x conditions of our State, hut in tin- general moral uplift. And in ? conclusion, the banks cannot act ex? cept by those in charge of them, and in charging the banks with tax dodg? ing, you are charging its officers with evading the tax law?, when in fact they have made returns for the banks which they represent, in exact accord? ance with the rules laid down by the officers in charge of the taxing de? partment, and whilst the system may be wrong, we have followed the law as ?iven to us, and we do not think it right for all other classes of property in our county to be assessed at a rate much below 33 1-3 per cent, while banks and other corporation property is being assessed at 50 per cent. It was of the inequality and discrimination that the banks com? plained. C. Q. Rowland, president National Bank of South ' Carolina. Sumter. S. C. July 31. The brief - of J. Fr?ser Lyon. Esq., who was employed by the tax com? mission as special counsel to repre? sent it in the litigation started by the banks, furnished the facts and com? parative statistic- upon which we based the article to which Mr. Row? land objects. The facts set forth in this brief seemed to us to be conclu? sive proof of the need of a re-assess? ment of the banks, since the most glaring inequalities in assessments ' between banks of one county and > banks of other counties were shown to exist, to say nothing of the inequalities between other classes f property. We reproduce herewith a part of Mr. Lyon's brief, aa the most convincing answer possible to this phase of Mr. Rowland's article, tho brief dealing with concrete and well established facts only. Insofar as the general practice of tax dodging In concerned, we wish to say here that we decline to be placed in the attitude of a defender of this species*uT law breaking. We have never championed individual tax dodging and did not do so in the edl jtortal which serves as a text for Mr. Rowland. We are against all tax dodgers, both personal and corporate, and the purpose of the article was te protest against the methods adopted Wy some of the hanks to block the work of the tax commission. If the tax commission of the State li ever to be reformed and all property assessed on the same basis a start must be made somewhere. The banks, among which it has been 1 shown the grossest inequality of us jsessment exists, seemed a good place to start. There Is no reason nor Jus? tice in a bank in one county paying . on a 20 per cent, assessment and a ; bank in another county paying on a 60 per cent assessment. It would seem that even the banks would welcome instead of lighting the efforts of the tax commission to put all the blinks on the same footing. Some Facts in Hank Controversy. Mr. Lyon's brief analyzes the pres? ent assessments of hank property and sets out alleged inequalities, in part as follows: For further defense to the alleged ( cause of action, and for cause why an Injunction should not issue herein, ther. defendants res|>ectfully show to the court: The basis of taxation as it appears OH the face of the returns for bank ! stocks in Pickens county for the year ! 1914 In 60 per cent of the value of the ?tOOk, but an examination into the I facts shows that the assessment in fact ranges from 2?> p? r cent, of the real value of the stock to tiO per cent, thereof. To illustrate: The Hank of Central has a paid capital of I If,#0t; it has neither sur? plus nor undivided prolPs. it is as tae?sed for taxation at 11,000. The PlOkOM ??unk has I It, I Of paid capital and is assessed on ;i *!?? per cent, basis on tills amount. $1S,300; hut tin IMekens bank has a surplus fund of I lift,:.o(i. nndiv idea profits * 1 1,17 7, making in all 114,177. In ascertaining the value of stock. It Is manifest that the stock In the Piek SIM honk Is more valuable than that of the Hank of Controli because of the la rue surplus, etc. vet the stork in each Lank has been assessed as beim; of equal value, es hereof the ftekens hank stock is practically four times as Valuable as the Stock la the Hank nl Central. The actual result is tlwit the stock of the Ihink of Central Is assessed at ?.'? per 01 nt. Of Its Value m $?,iiii on each |1,000 of value, while the stock ol' the ' I'n kens bonk is assessed at per] cent of its value, or $10(1 on each $ l.uou of value. The above are the extremes of Inequality, In Pickens eountj : but an ? xamlnatlon of all i seosonenia ihoreln will show uthti flaring inequalities. The stock of the Citizens' National bank Of Anderson for the year 11* 14 LWnS assessed at 186,900; Uh capital, surplus and undivided profits was 1179,000, making stock assessments BO per cent. Of it value. The practical result is that the stock of this na? tional hank In Anderson wus taxed 660 per cent, higher than the stock of the l'ickens hank. The stock of the Hank of Camden was assessed upon the, value of the capital stock, undivded profits and surplus, at the rate of 4 3 1-4 per cent, and upon similar items the Hank of Kershaw was assessed at the rate ot 57.4 per cent, of the value thereof; in other words, the stock of the Bank I of Camden is assessed at $141.51 per $1,0(10 less than that of the Bank of Kershaw, or a difference of more than 33 per cent, between the two banks. In Marlboro county the Bank of Marlboro, according to its items, has capital stock, surplus and undivided profits amounting to $191,980. The shares of this bank are assessed at $53,730, or on a basis of 28 per cent, of the actual value thereof; but if the 'sworn statement of this bank, Decem? ber 31, 1914, to the bank examiner is correct, there should be added to the undivided profits $09,596 in addition to the amount stated in the tax re? turn, for the amount of undivided profits is stated in said report of the bank examiner as being $152,996. If the addition, as above explained, is made, the total valuation is $261,513. Taking this as the basis?and we know of no fact which would modify it?the stock of this bank was taxed on nn assessment of 20.54 per cent, of Its actual value, and, eliminating the unreturned item of $69,596 and fol? lowing the .same rule of assessment, the stock of Bank of Marlboro was taxed at 28 per cent, of its value for the year 1914, and the Union Savings Trust Co., was assessed by the county board of Marlboro at 59.5 per cent, of, its actual stock value. For the year 1914, $1,000 of the stock value in the Bank of Marlboro was assessed for taxation at $280, while $1,000 of the stock value of the Union Savings Trust Co., was assessed for taxation at $595. The two last mentioned banks are located In the town of Bennetts vflle. Many other inequalities could be mentioned among banks for a given county, hut is not thought to be neces? sary. The stock of the First National bank of York is assessed at 35 per cent, of its actual value, or $350 on each $1, 000 of stock value. The stock of tho First National bank of Camden is assessed at 50 per cent, of its actual value, or $500 on each $1,000 of stock value. The stock of the National Loan and Exchange bank of Greenwood is as? sessed 40 per cent, of its actual value of $400 on each $1,000 of stock value. In EdgeUeld county the average as? sessment on bank stock is 60 43-10*0 per cent, or each $1,000 of stock is assessed at $ 601.40. In Bickens county the average as? sessment on bank stock is 39 43-100 per cent, or the stock value of each $1.000 is assessed at $394.30. In York county the average assess? ment on bank stock is 35 per cent, or 61,000 of stock value is assessed at $350. In Greenwood county the average assessment of bank stock is 40 per cent., or each $1,000 of stock value is assessed at $400. In Chester county the average as? sessment of bank stock is 36 43-100 per cent., or each $1,000 of stock is assessed $364.60. In Cherokee county the average as? sessment of bank stock Is 4a 16-100 per cent., or each $1,000 of stock value is assessed at $4 01.60. In Chesterfield county the average assessment of bank stock is 46 85-100 per cent, or each $1,000 of stock value is assessed at $468.30. In Anderson county the average as? sessment of bank stock is 50 per cent, or each $1.000 of stock value Is as? sessed $500. In Marlboro county the average as? sessment of bank stock is 41 15-100 per cent., or each $1,000 of stock val? ue |a assessed $411.50. In Greenville county the average bank stock is assessed 4 1 84-100 per (cent, or each $1,000 of stock value is assessed $4 48.10. In Spart anburg county the average bank stock is assessed 4 5 per cent., or each $1,000 of stock value is assessed at $4 50. In Barn well county the average bank stock |g ssSQSSOd 60 Nl-lOO per cent., or each $1.000 of stock value Is assessed $606.10, In Sunder county the average bank! stock is assessed 86 1-10 per cent., or SSCh .fl.Oiu? of stock value is assessed $331. In Hampton county the average as? sessment of bunk Stock is 60 per cent.. I or each *!.""<? 0f stock value is as-1 nosed $6<mi. The counties of Abbeville, Aiken, Anderson, Homberg, Clarendon, Lnu tens. Lee. Lexington, Oconee, Ulch lami and Charleston ? > assessed upon h 60 per rent, basis or $1,000 of Stock value hftSOd on capital, surplus ami undivided profits Is assessed for' taxation In full of said counties. It Is not attempted heroin to give the facts in regard to all of the In? equalities and discrepancies that exist In record to the various hank stock within the State. The foregoing are only a few of the inequalities either ! now or heretofore existing among some of the bank stocks within sev? eral of the ootintiea named and be? tween some of the bank stocks of dif? ferent counties, and some of the bank stocks of a given county in the aggre? gate with those of another given county in the aggregate and referred to for the purpose of showing the de? sirability of putting all such stocks on terms of equality as nearly as can be, Having this end in view, this com? mission intends to find the average rate or percentage of assessment of all bank stocks of the whole state for the year 1914, and apply that average rate or percentage-to the value of the bank stocks of the whole State, for the purpose of obtaining equalization of assessment as to all such property for the year 1915. The rate, basis or percentage of assessment tor the year 1914 will be taken for the reason that this commission does not desire to disturb such equality or parity as may have been heretofore, or as may now I I exist among bank stocks on the one I hand, with property of textile and 1 other industrial or public service cor? porations, money, capital, real and personal property generally, on the other hand. And your defendants. South Caro? lina tax commission, aver that it is now and always has been their pur? pose and intention to proceed in equalizing the assessment of bank stocks and other money capital in the manner equality or parity of assess? ment may be obtained among bank stock and other money capital, and at j the same time the equality or parity heretofore or now existing between such property and other different kind and classes of property in the State may not be disturbed, and that all property be taxed on the same basis. Your defendants further aver that it is their purpose and intention to inquire into and ascertain, so far as possible, whether the various banks^ have furnished full and adequate in? formation upon which to base an as? certainment of the value of taxation of the shares of the bank, and that If it should be found that any of the said banks have through fraud, excusable neglect or otherwise failed to render an account of all mtaters and things that will go toward determining its stock value, then, and in such event, it is the purpose of respondent com? mission to take Into consideration such omitted facts and things in the ascertainment cf the true value of such stock. An Eye-opener to the Old Hoys, Who Wore the Urvy. Hello, Mr. Editor, my compliments please. 1 pause for a moment to re? move the cobwebs and dust, from my mental vision, that I may hark back to years that have passed into ob? livion, from the year 1861 to 1865 in part. To you old boys, remember this, we fought fair, we did not take any undue methods against our foe. 1 remember well that our battle lines had gotten quite thin, our resources were insufficient to stand the jolts of I a resourceful foe; we stopped the light, and the end came. And not without honor. We fought for an undying principle, believing that we were right. "Old Time" has blended the nation together that was separat? ed for four years. We are now rest? ing securely under the folds of "Old Glory" basking in the sunshine of peace; in this our favored Dixie land. The old soldier is passing away one by one, it won't be long, before time will be with us no more, ticking the seconds of our lives. Once upon a time a tender-foot journeyed into the South on a hunt? ing expedition. He lost his way in the hack woods. Presently he came upon a cabin. In front of the cabin sat an old man. The tender-foot said: "Hello:" The old man said "Hello." The tender-foot said: "Have you lived here all your life?" The old man re? plied, "Not yet." Those of us who are lingering on the shores of time, using the old man's reply, to the tender-font, that we have not lived all of our lives lure yet. Thanks be unto the great God l of the universe, who holds the destiny of man in the hollow of his hand. Now veterans of the "lost cause," although battle scarred, maimed, and withered, be still. Comrades, what 1 want to Impress on your mind is this, that It is only when the soul is withered or Crippled, that things are truly bad. Hut if the soul is not Involved, re? member Ibis, beyond the graveyard, is your "I other's House." with many i mansions. The Prince of Peace im? pressed it upon a dying World, when he was on earth in the flesh. 11' we do not realize tho eternal fitness of things, get right old boys, and in the sweet bye anil bye, then we will un? derstand <>hl Hock. Marriage License Kccord. A license to marry has been issued lo \V ('. Scarborough and Miss Maud L, Uos.s ol Sumter. KILLS WHEAT PESTS. Inserts Likely to Damage Storni Wheat Unless l*rccautiouury Meas? ures are Taken. Clemson College, Aug. 2.?The en? tomology (1 i\ ision of Clemson Col- ( lege la receiving fron, farmera many complaints about insects in stored wheat ami Issues a statement to the effect that insects will seriously re? duce the value of the .main unless steps nre taken at once to control the pests. The most effective method is by fumigating with carbon bisulfide. Several kinds of insects attack stored wheat, feeding principally on the starchy material in the grains. These insects destroy the germinating power of the seed, rendering it useless for planting. Even more serious is the injury they do by rendering the wheat inferior for milling purposes. Flour from insect-infested wheat is of a poor quality, containing a lot of the little brown remnants of the in? sect's work. Worst of all, the pests form webs in the grain which clog up In the milling machinery when the grain is ground. To control stored wheat iasects, use carbon bisulfide, which is an al? most colorless liquid, and non-pois? onous. It kills by suffcatlon. Some people store wheat in barrels and others In bins, the usual size, of the bins being about 100 bushels. For an ordinary barrel holding about three bushels, use carbon biulstlde at the rate of one-hall teacupful to one bar? rel. For a 100-bushel bin, use 8 pounds or about one gallon. Apply the carbon bisulfide by sprinkling it over the surface pf the I grain in the barrel or bin. After sprinkling, cover the top of the barrel or bin with heavy burlap or other like material to hold the fumes in. Leave this cover on for twenty-four hours or longer. Repeat this treat? ment after ten days or two weeks to destroy the young that hatch from eggs after the first treatment. In the late summer or early fall, examine the grain to see that no rein festation has occurred. If the insects are present again, carbon bisulfide must again be used. Carbon bisulfide is highly inflam? mable and fire of all sorts must be kept away from it. It is dangerous even for a man who is smoking to go near a wheat bin in which the ma? terial has been sprinkled. Pe sure to keep every form of fire away from the barrels or bins and from the vessel which holds the carbon bisulfide. Carbon bisulfide can be bought in 50-pound and 100-pound drums for about 9 cents per pound, at an ad? dress which will be given by the En? tomology Division, Clemson College. Drums must be stored in a cool place, SWay from every possible source of fire. DEATH DEALING STOKM. Violent Storm Sweeps Across Country Preen Oregon to North Carolina. New York, August 4.?A succession of violent storms and cloudbursts, stretching from Portland, Oregon to the North Carolina coast resulted in the loss of possibly seventy-five lives and a damage of millions. The greatest disaster was at Erie, Pa., where a cloudburst swept away many bcaidingl and destroyed railroad traf fice for 12 hours. Two lives were lost on the New Jersey coast. The crop damage was enormous in the central West. Many small vessels were sunk between Massachusetts and Cape Hat teras, while millions of damage was done at Pichmond, Va. Seventy-Five Dead. I Eric, August 4.?At 11 o'clock this morning Coroner Hundley estimated that seventy-five wi re dead as the re? sult of the flood and the list may pos? sibly reach one hundred. Eighteen bodies have been recovered. The Na? tional Guard and naval militia are petroling the Hood district. No dis? order has occurred. THREE DIE IN EXPLOSION. Experiment at Government Arsenal Proves Fatal. Philadelphia, Aug. 3.?Two soldiers and a civilian were killed at the Unit? ed States arsenal at Frankfort, this city, today in an explosion of time fuses used on shrapnel shells. An? other civilian was injured. The dead are: Arthur B. Ftundlett, first class pri? vate, ordnance department; home Boston, Praslleo Franco, second class private, ordnance department; home Trinity; James F. Parkins, civilian, Philadelphia. The men were working on the tiring range some distance, from the main arsenal build? ings. The> v.vre unpacking fuses withdrawn from service and seid to the arsenal to be broken up. when one of the boxes exploded. The cause Ol t he accident has not vet been ascertained by the arsenal! officers, Arthur K Brown, the Injur? ed civilisn, the officers said, may be able to explain the cause. Ho was not in condition today to be question SPECIAL RATHS TO CLEMSON. All I Uli I i<>a<K Will fiive Reduced Hans to Those Attending Summer School. , Clemeon College, Aug. 3.?The rail i roads have agreed to give special rates i from points in South Carolina to IClemeon College to those who are in? tending to attend the summer school !to be held at Clemson, August 9 to I September 4. Persons who are com? ing to the college to attend the sum I mer school should ask for these I rates when buying their tickets. The I tickets will be on sale August 7, 8. I and 9, and will be good on trains leav \ ing on those days. The return tick ! ets will not expire until September 6. The prospects arc for a large en? rollment in the four summer school courses that Clemson College is of | ferine. These courses are for farm? ers, rural school teachers, rural min? isters and corn club members. HOY PAINFULLY WOUNDED. Pleads in Yain for Older Lad Not to Shoot Him. Columbia, Aug. 2.?Refusing, it is said, to listen to his victim's plea not to injure him, Keith Wallace, a white youth, aged 18, this morning at 7 o'clock is alleged to have fired a load I of small shot from a shotgun into the right shoulder of Raymond Cooper, a white lad, aged 12, as they and a ; crowd of other boys were assembled at the corner of Ashley avenue and 9th street in Olympia village. Coop? er was taken to a local hospital. The boy's attending physician, Dr. W. A. Boyd, stated this afternoon that while Cooper was painfully hurt, he did not think he was seriously injured, al? though this could not be correctly as? certained until the youth was operat? ed on. Wallace and Earle Coon, from whom Wallace got the shotgun, were placed under arrest by Officer Lewis Knox. HEAVERS IS REDUCED. Atlanta Police Chief Disciplined by Commissioners. Atlanta, Ga., Auj. 3.?James 1*. Beavers, chief of the Atlanta police department, was found guilty of in? subordination and reduced to the rank of captain by the ' oard of police com? missioners late today. It was an? nounced that the charge of ineffi? ciency, also brought against the police head, had not been sustained. Disregard of the board's instruc? tions and failure to suppress crime were alleged against Beavers He had feeen head,of the police department since 1911 and attracted wide atten? tion In 1912 when he abolished At? lanta's segregated vice district and es | tablish "vice squads" to patrol the city. 41 Mi| After Beavers had been deposed, W. If. Mayo, a captain, was elected to succeed him. Beavers announced late tonight that he would submit a formal refusal of the captaincy to the police board to? morrow, but would not indicate what, if any, other action would be taken. LOSES LIFE IN PIPE. Iron Door Closes With Diver Below. Pittsburgh. Aug. 2.?Hundreds of persons crowded Highland park to? day while a force of policemen, fire? men and water bureau employes worked frantically to save Charles Carpenter, a diver, who was lost in a nl-inch pipe connecting two reser? voirs in the park. Carpenter had en? tered the main just before noon to remove an obstruction and was ef? fectively imprisoned when a cable snapped and the heavy iron door, deep In the water, dropped behind him. Nothing was thought of his absence for an hour, but when he did not responded to signals another div? er went down and found door closed. The air hose seemed to be intact, and the pumps were kept going while other divers worked to open the door and still others sought for the second entrance to the pipe. Just before 5 o'clock the door was lifted and Car? penter's body was located. He had been dead only a few minutes. His mother and sister were in the crowd which waited all afternoon for news from the main. Wreck Store in Hankruptcy. I An involuntary petition in bank? ruptcy was filed In the United States I District court here yesterday against 'Sam Mycrson, Joe Wynne and Wil llam Berg, copartners as Consolidated , Mereantiele Company, of Sumter. At? tached to the petition is a statement ( by the defendants admitting the in? solvency of the company and con? senting to be adjudged bankrupt. Re? spective claims of $191.II; $7!>. and 1422.56 were filed against the de fendant company. ?News and Cour? ier. Several towns In South Carolina have adopted a rule requiring all washwomen to register with the hea?th department. This is a wise precaution to safeguard the health of a community ngninst contagious dia